The Dutch Advisory Committee on the Taxation of Multinationals issued its final report on 15 April 2020. The Committee was established by the State Secretary for Finance in June 2019 in order to examine potential measures to improve the fairness of the taxation of multinationals in the Netherlands. The report includes sections on the importance of taxation for business investment, the Dutch system in relation to other countries, the development of corporate tax receipts, who pays corporate tax, known bottlenecks in corporate tax, and international solutions. The reports also include a section on possible policy options for the Netherlands, including...